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Poland: Impact of Mandatory KSeF System on Invoice Generation Date

  • From July 1, 2024, the KSeF system will be mandatory for VAT taxpayers to issue invoices.
  • VAT-exempt taxpayers will be required to use the KSeF system from January 1, 2025.
  • A structured invoice is issued using the KSeF system with an assigned identifying number.
  • Structured invoices can be issued using commercial accounting software or through free tools provided by the Ministry of Finance.
  • The Ministry of Finance plans to release a mobile application for convenient and fast issuance and management of structured invoices.
  • The KSeF system notifies users about the date and time of invoice issuance, rejection, and unavailability.
  • The KSeF system analyzes and verifies the correctness of data in structured invoices and manages user permissions.
  • Invoices should include the date of issuance and a unique identifying number.
  • Structured invoices are considered issued on the day they are sent to the KSeF system.

Source: pit.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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